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of <h1>Chandigarh Authorities Crack Down on Service Tax Evasion by Security and Manpower Agencies u/s 73A of Finance Act 1994.</h1> The Chandigarh Commissionerate of Central Excise & Service Tax has issued a notice addressing significant evasion of service tax by providers of Security Agency and Manpower Supply Agency services. These providers have collected service tax from recipients but failed to deposit it with the Central Government as mandated by section 73A of the Finance Act, 1994. The notice emphasizes the requirement for manufacturers and service providers to maintain proper records of input services and ensure that service tax has been paid by input service providers before utilizing CENVAT Credit. Trade associations and relevant committees are urged to ensure compliance.
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